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Abdollahpour v. Banifatemi: Use of the Word "Dowry" Not Enough to Import Cultural Expectations into Deed of Gift

Canada, United Kingdom - May 9 2016 In Abdollahpour v. Banifatemi, 2015 ONCA 834, the Ontario Court of Appeal ruled on how particular cultural practices should be treated when being…

Carla Figliomeni.

Department of Finance Announces Proposed Changes to the Use of the Principal Residence Exemption

Canada - October 14 2016 On October 3, 2016, the Department of Finance unveiled a Notice of Ways and Means Motion to amend the Income Tax Act (the “Motion”) with the stated…

Carla Figliomeni.

Distributing an interest in a life insurance policy on a corporate wind-up

Canada - November 20 2015 In a recent Interpretation (CRA Views No. 2015-0573841C6) (the “Interpretation”), the Canada Revenue Agency (“CRA”) discussed its position on a…

Martin J. Rochwerg, Rahul Sharma.

Liberal Government Follows Through on Promised Tax Rate Changes

Canada - December 21 2015 In a Ways and Means Motion passed by the House of Commons on December 9, 2015, the new government introduced the changes to tax rates promised during…

Rahul Sharma, Amanda J. Stacey.